Each depositor insured to at least $250,000 per insured bank

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RIS Data Element Definition
RIS Name / Label: LNCNABCI  -   CNST LN COL EVL FOR IMP-ALL BAL
Unique ID Number: 03002     Report: RI-C     RIS Database: FTS
Description: ALLOWANCE BALANCE FOR CONSTRUCTION LOANS COLLECTIVELY
EVALUATED FOR IMPAIRMENT AS DEFINED IN ASC SUBTOPIC 450-20
- COLLECTED AS PART OF SCHEDULE RI-C - DISAGGREGATED DATA
ON THE ALLOWANCE FOR LOAN AND LEASE LOSSES

NOTE:

1) THIS ITEM TO BE COMPLETED BY INSTITUTIONS WITH $1
BILLION OR MORE IN TOTAL ASSETS

2) THIS ITEM INCLUDES LOANS HELD FOR INVESTMENT HOWEVER
EXCLUDES LOANS HELD FOR INVESTMENT THAT AN INSTITUTION
HAS ELECTED TO REPORT AT FAIR VALUE UNDER THE FAIR
VALUE OPTION

FRB Number: RCFDM711 RCONM711
Repetitions: 01
Sequence:
Decision Logic: DEC001: U-CALL-FORM = 41 AND REPDTEYMD > 20130101 THEN H-CALLM711
DEC002:
U-CALL-FORM = 31 AND REPDTEYMD > 20130101 THEN H-CALLM711
Edit Specification:

Last Updated: 8/16/2013 RIS Dictionary Home Questions, Suggestions & Requests